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Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … exempted from sampling. Because there is no information on the lead levels of the 24 water outlets not sampled for … of the District’s testing results identifying that 37 out of 189 (20 percent) sampled water outlets exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … which water outlets they exempted from sampling and how they would be secured, and what remedial actions were …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… City School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … lead action level. We determined four of these 12 outlets with actionable lead levels were still in service, were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … did not have a sampling plan to identify all water outlets for sampling or exemption. District officials also did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Comptroller DiNapoli Releases School Audits
… and Monitoring (Allegany County) Although a previous audit recommended that the district adopt policies and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsOpinion 95-16
… of Education Law, §1908[1]) EDUCATION LAW, §1908(1): A central high school district is required to apportion … roll as of the date of the apportionment. This is in reply to your request for our opinion as to the proper … assessment roll to be used for the apportionment required by section 1908 of the Education Law. Subdivision one of …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Steuben County – Court and Trust Funds (2024-C&T-4)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through May … a court order, certain assets may be provided to the court and then delivered to the County Commissioner of Finance …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… District (District) officials adequately secured access to the network, student information and financial applications. … Findings Although District officials restricted access to the student information application, they did not adequately secure access to the network and financial application. District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andImplementation of the Dignity for All Students Act (Follow-Up)
… and bullying on school property, on school buses, and at school functions. DASA’s initial provisions, which took … information throughout the school. Further, officials at most schools we visited were not aware of DASA record … report some DASA incidents or may not report them at all, and incident records often were not adequate to …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which … State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveHousing for Seniors
… HDC work together to administer various programs to assist in the development and rehabilitation of housing for senior … the SARA Program – HANAC Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsCity of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. Background The City of Oneonta has … the risk will remain increased that all moneys due to the City will not be received, recorded and deposited …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… generated an estimated $9 million investment gain for the New York State Common Retirement Fund, New York State Comptroller …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundDiNapoli Finds Schools Falling Short on Emergency Planning
… audit of safety planning at 19 schools released today by New York State Comptroller Thomas P. DiNapoli. Auditors found … This audit is part of DiNapoli’s initiative focused on educational issues. His auditors have completed three … filled with errors and plans not being shared with local law enforcement. In New York, the Safe Schools Against …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli: Former Treasurer of Frewsburg Central School District Pleads Guilty to Stealing Nearly $7,000 in School Funds
… New York State Comptroller Thomas P. DiNapoli and District Attorney Jason Schmidt today announced the arrest and guilty plea of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-former-treasurer-frewsburg-central-school-district-pleads-guilty-stealing-nearly-7000-schoolCapital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementDivision of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… representatives are required to conduct yearly on-site assessments of the development’s physical condition as well as fiscal reviews (site and office visits) and to provide the results – …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellOpinion 98-10
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … control and supervision of the village board of trustees or other officers to whom such control is delegated by the … Highway Law, §277 exempts property within villages which form a separate highway district maintained at village …
https://www.osc.ny.gov/legal-opinions/opinion-98-10Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… Purpose of Audit The purpose of our audit was to determine whether the District implemented the … whether the District established policies and procedures to ensure that District property was purchased and disposed … was prohibited from doing so by State Education Law due to performing conflicting duties. The District’s property …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchase